Question $6$

A firm uses the weighted$-$average method in its process costing system. The following

data concern the operations of the company's first processing department for a recent

month:

Work in process, beginning:

$800$

$(50\%$ complete with respect to materials; $20\%$ complete with

respect to conversion cost$)$

Units started in process

$15,000$

Work in process, ending:

$200$

$(50\%$ complete with respect to materials; $90\%$ complete with

respect to conversion cost$)$

Costs in the beginning inventory:

Materials cost

$$4,880$

Conversion cost

$$9,856$

Costs added to production during the month:

Materials cost

$$192,940$

Conversion cost

$$952,724$

$($a$)$ Determine the equivalent units of production for materials and conversion costs.

$($b$)$ Determine the cost per equivalent unit for materials and conversion costs.

$($c$)$ Determine the cost of units transferred out of the department during the month.

$($d$)$ Determine the cost of ending work in process inventory in the department.